Abstract

The purposes of this research are to describe the challenges companies must have to face in the industrial revolution 4.0 of a modern accounting information system. The method used for this research was qualitative descriptive, which was provided an explanation using analysis and interview. The results of this study were found that the industrial revolution 4.0 greatly influenced all aspects of the business elements including accounting information systems, how an information system can be understood and applied by every company. The research concluded that the use of accounting information systems in the face of industrial revolution 4.0 is needed especially to facilitate decision making for companies. An appropriate accounting information system can support the realization of an integrated, modern and competitive international system.

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